Investor Glossary-date of recordInvestor Glossary-date of recordInvestor Glossary-date of recordInvestor Glossary-date of recordInsightful stock market charts - Click here
investor
Categories    # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Date Of Record

The HTML to link to this page
 

The date of record is the date that determines which shareholders receive dividend payments. On the day a company declares dividends (the declaration date), it decides on both a date of record and a date of payment. An investor must be listed as the "holder of record" in the firm's stock ledger on the date of record to receive dividends on the date of payment. After the date of record is fixed, an ex-dividend date is determined by stock exchanges or the National Association of Securities Dealers. The ex-dividend date is usually two business days before the date of record. If an investor purchases a stock on its ex-dividend date or after, the investor does not receive the next dividend payment; instead, the seller is deemed the holder on the date of record and receives payment. Companies also use the date of record to decide who receives financial reports and other key information. A company makes no accounting entry on the date of record: its obligation to pay a dividend remain the same on the date of record as before.



Rate this date of record definition...

Learn about investing with the Investor Glossary Term of the Day


Click here for insightful stock market charts. Where is the market headed? The answer may surprise you. Find out
with the exclusive & Barron's recommended charts of Chart of the Day.


Popular Terms: inflation, stock split, required rate of return, 144a, option premium, VIX, class C shares, implied volatility, diluted share, average price per share, APR, risk management, deferred revenue, LIBOR, limit order, deferred tax, real GDP, ex-dividend, current ratio, annual return, minority interest, 1031 exchange, stock market close, FICO score, labor relations, per diem, retained earnings, quality assurance, ex-dividend date, FTSE, debt service coverage, liquidity ratio, 401a, command economy, dividends payable, Key Rate Duration, Zero Cost Collar, irrevocable trust, balance sheet, reverse mortgage, open position, 1035 exchange, phantom income, covered put, cancelled check, in escrow, EBITDA, wholly-owned subsidiary, margin rate


Accounting | Banking | Bonds | Brokers | Economy | Futures | Mutual Funds | Options | Real Estate | Retirement | Stocks | Taxes | Technical Analysis
Investor Glossary | Term of the Day | Suggest a Term | Chart of the Day | Dogs of the Dow
©2004-2016 Investor Glossary - All rights reserved - Terms of Use